Banana Limited $($Banana$),$ a building firm, is involved in the

following arrangements with other building entities:

$1$ An interest in a project with Lock Company and Key Company.

The project involves the renovation of a castle building to provide

resident accommodation. The participants have equal shares in

the project and are to share profits equally. Invoices are sent to

Newcastle Company, which has contracted with the partners for the

work by each of the participants for their work done.

$2$ A $30\%$ interest in Alpha Company. Banana has appointed two

directors to the Board.

$3$ A $70\%$ interest in Beta Company.

$4$ An equal interest with X Company in Gamma. The unanimous

consent of Banana and X Company is required for all decisions on

financial and operating policies of Gamma. Banana and X Company

are both entitled to $50\%$ dividends and $50\%$ of assets at liquidation.

$5$ A $22\%$ interest in Alphabet Limited which is held as a short$-$term

investment.

Required:

With reference to relevant financial reporting standards, identify what

type of arrangements these are as far as Banana is concerned.